Sturdy Co fiLed a Short Period Return Covering Four Months

Sturdy Co. filed a short period return covering four months. It had an NOL of $75,000. With respect to the NOL, Sturdy Co.:

A) Carry it back two years and then forward 20 years
B) Carry it back two years but not carry it forward
C) Cannot carry it back but can carry it forward for 20 years
D) Cannot claim any benefit from the NOL (i.e., cannot carry it back nor forward)